X Company sells one product. The following are the accountant's price and cost estimates for next year: Selling price Direct materials per unit $17.26 3.82 Direct labor per unit [all variable] 1.66 Variable overhead per unit 3.29 Variable selling and administration per unit Total fixed overhead 2.40 $13,000 Total fixed selling and administration 10,100 Unit sales this year are expected to be 6,700; next year, they're expected to be 6,000. The accountant is uncertain about her $2.40 variable selling and administration cost per unit estimate. What must variable selling and administration cost per unit be next year in order for X Company to breakeven (rounded to two decimal places) OA: $2.89 OB: $3.61 OC $4.51 OD: $5.64 O: $7.05 OP: $0.81